Annual Report

Colorado.gov

2007 Annual Report

Table of Contents

ENTIRE MANUAL (For Viewing & Printing Entire Manual)

SECTION I					1
	STATE AND COUNTY ADMINISTRATION
		State Agencies			3
		County Assessors			4

SECTION II					5
	ADMINISTRATION
		Colorado Property Tax			7
			Overview		7
			Taxing Entities		7
			State Board of Equalization		7
				Membership	7
				Duties and Responsibilities	7
				2007 Enforcement and Repayment	8
				2006 Enforcement and Repayment	8
				2005 Enforcement and Repayment	9
				2004 Enforcement and Repayment	9
				2003 Enforcement and Repayment	9
			Division of Property Taxation		9
			2007 Value Information		10
			Residential Assessment Rate		16
			Shift of Assessed Values & Tax Burden		17
			Protests, Appeals, Abatements		21
			Abatements, Refunds and Cancellations of Taxes Reported by Treasurers for 2007, 2006 and 2005		24
			Senior Citizen Exemption		25
			Disabled Veteran Exemption		25
			Possessory Interests		25
		2007 Property Tax Legislation
			Senate Bills		26
			House Bills		27

SECTION III					35
	ASSESSED VALUATION ABSTRACT DATA
		Abstract for Years 1870 through 2007			36
		Abstract Data by Class of Property			38
		Abstract Data by Type of Property			39

SECTION IV					41
	REVENUE DERIVED FROM PROPERTY TAX
		By Years 1935 through 2007			42
		Revenue Analysis for 2007			43
		Distribution of Revenue			44

SECTION V					45
	PUBLIC UTILITIES ASSESSED BY STATE
		Assessed Valuation Comparison by County 2006 to 2007			46
		Assessed Valuation Comparison by Company 2006 to 2007			48
		Summary of Utility Valuation 2007			60

SECTION VI					65
	TAXABLE REAL AND PERSONAL PROPERTY ASSESSED BY COUNTIES
		Vacant Land			67
		Residential			81
		Commercial			101
		Industrial			123
		Agricultural			134
		Natural Resources			150
		Producing Mines			160
		Oil and Gas			163
		State Assessed			172
		County Valuation by Classes 2007 and 2006			174
		School Districts Assessed Valuation by Class by County			178
		Total School District Assessed Valuation by Class			185
		Cities and Towns Assessed Valuation by County			189
		Cities and Towns Assessed Valuation by Class			197

SECTION VII					199
	EXEMPT REAL AND PERSONAL PROPERTY BY CLASS & COUNTY
		Exempt Property by Type			201
		Exempt Property by Subclass			230

SECTION VIII					235
	SUMMARIES OF ASSESSMENTS FOR ALL PROPERTIES
		Summary of Taxable & Exempt Property Valuation 2007			236
		Summary of Taxable & Exempt Property Valuation 2006			238

SECTION IX					241
	LOCAL GOVERNMENT CORPORATIONS
		Active Colorado Municipalities			242
		In-Active Colorado Municipalities			246
		Local Improvement and Service Districts			247
		Colorado Local Government By Type			281

SECTION X (For Viewing & Printing All County Certifications)					283
CERTIFICATION OF LEVIES AND REVENUES BY COUNTY
Adams	284	Fremont	474	Morgan	618
Alamosa	306	Garfield	480	Otero	624
Arapahoe	310	Gilpin	486	Ouray	628
Archuleta	338	Grand	490	Park	632
Baca	342	Gunnison	498	Phillips	638
Bent	348	Hinsdale	504	Pitkin	642
Boulder	352	Huerfano	508	Prowers	650
Broomfield	364	Jackson	512	Pueblo	656
Chaffee	372	Jefferson	516	Rio Blanco	662
Cheyenne	376	Kiowa	536	Rio Grande	668
Clear Creek	380	Kit Carson	540	Routt	672
Conejos	384	Lake	546	Saguache	680
Costilla	390	La Plata	550	San Juan	684
Crowley	394	Larimer	556	San Miguel	688
Custer	398	Las Animas	572	Sedgwick	692
Delta	402	Lincoln	578	Summit	696
Denver	408	Logan	584	Teller	702
Dolores	416	Mesa	590	Washington	708
Douglas	420	Mineral	598	Weld	714
Eagle	438	Moffat	602	Yuma	734
Elbert	448	Montezuma	606
El Paso	454	Montrose	612

SECTION XI			739
	REVENUE AND LEVY
		Revenue for All Purposes	740
		Total Revenue and Average Mill Levy by County	744
		Total Valuation of School Districts	746
		Total Valuation of Municipalities	750
		Petition for Abatement and Refund	758

SECTION XII			759
	REVENUES BY TAXING CLASSIFICATION
		2007 Property Tax Revenues by Taxing Classification	760
		2007 Percent Property Tax Revenues by Taxing Classification	762
		2007 County Property Tax Revenues by Type of Expenditure	764
		2007 Percent County Property Tax Revenues by Type of Expenditure	766
		2007 County Property Tax Mill Levies by Type of Expenditures	768
		2007 Special District Property Tax Revenues by Type of District by County	770
		2007 Percent Special District Property Tax Revenues by type of District by County	772